Sub Registrar, DUNGARPUR V. Director of Income-tax (I&CI), JAIPUR

ITA 351/JODH/2015

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 5174 (ITAT-JODHPUR)
• Duration Of Justice: 8 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-03-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: misc
• Appeal Filed On: 22-06-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S L MOURYA DR ITA NO; JODH

Judgement Text

IN THE INCOME TAX APPELALTE TRIBUNAL JODHPUR BENCH, JODHPUR BEFORE: SHRI N. S. SAINI, ACCOUNTANT MEMBER AND SHRI GEORGE MATHAN, JUDICIAL MEMBER I.T.A.NO.337/JODH/2015 ASSESSMENT YEAR: 2014-15 THE SUB REGISTRAR, SIROHI, C/O. SINGHAL DINSESH & ASSOCIATES, CAS, A-78/79 ADARSH COLONY, SUMERPUR (306902). PAN :AFQPV9778K VS. THE DIRECTOR OF INCOME TAX (I&CI), RAJASTHAN, JAIPUR APPELLANT RESPONDENT I.T.A.NO.343/JODH/2015 ASSESSMENT YEAR: 2014-15 THE SUB REGISTRAR, SANJU, VPO.- SANJU, DIST. NAGAUR (RAJASTHAN) PAN :JDHS12118B VS. THE DIRECTOR OF INCOME TAX (I&CI), RAJASTHAN, JAIPUR APPELLANT RESPONDENT I.T.A.NO.351/JODH/2015 ASSESSMENT YEAR: N. A. THE SUB REGISTRAR, CHIKHALI, DIST. DUNGARPUR. (RAJASTHAN) PAN :JDHS1569D VS. THE DIRECTOR OF INCOME TAX (I&CI), RAJASTHAN, JAIPUR APPELLANT RESPONDENT I.T.A.NO.406/JODH/2015 ASSESSMENT YEAR: 2014-15 THE SUB REGISTRAR, SRI GANGANAGAR, TEHSIL JAWAHAR NAGAR (RAJASTHAN) PAN :JDHO0120D :JDHS1569D VS. THE DIRECTOR OF INCOME TAX (I&CI), RAJASTHAN, JAIPUR APPELLANT RESPONDENT APPELLANT BY NONE RESPONDENT BY SHRI S. L. MOURYA, DR 2 ITA NO.337, 343, 351 & 406/JODH/2015 DATE OF HEARING: 17.03.2016 DATE OF PRONOUNCEMENT: 17.03.16 O R D E R PER: GEORGE MATHAN, J.M. : THESE ARE FOUR APPEALS FILED BY THE SUB-REGISTRAR OF SIROHI DISTRICT, SANJU DISTRICT, CHIKHALI DISTRICT AND SRI GANGANAGA R DISTRICT. 2. NONE REPRESENTED ON BEHALF OF THE APPELLANT / AS SESSEE AND SHRI S. L. MOURYA, LEARNED DR REPRESENTED ON BEHALF OF THE REV ENUE. IT WAS A SUBMISSION BY THE LEARNED DR THAT THESE APPEALS ARE AGAINST THE PENALTY LEVIED U/S 271 (F) OF THE IT ACT ON ACCOUNT OF FAIL URE TO FILE AIR IN TIME. IT WAS A SUBMISSION THAT THE VARIOUS SUB-REGISTRARS HAD BE EN INFORMED ABOUT THE PROCEDURE AND METHOD OF FILING AIR AS WELL AS THE P ENAL PROVISIONS. HOWEVER, IN SPITE OF THE ASSESSEES BEING STATE GOVERNMENT AU THORITIES RESPONSIBLE FOR MAINTAINING RECORDS PERTAINING TO THE DETAILS OF RE GISTRATION OF IMMOVABLE PROPERTIES, THE SUB-REGISTRARS HAD DELIBERATELY NOT FILED THE AIR WITHIN THE PRESCRIBED TIME. IT WAS A SUBMISSION THAT THE PENAL TY HAS BEEN INITIATED AND LEVIED BY THE DIRECTOR OF INCOME TAX. IT WAS A SUBM ISSION THAT THE ORDER LEVYING PENALTY MAY BE CONFIRMED. 3. WE HAVE CONSIDERED THE SUBMISSIONS. ADMITTEDLY, THE SUB-REGISTRARS ARE STATE GOVERNMENT OFFICERS WHO ARE ALREADY BURDE NED WITH ENUMERABLE REPORT FILING AND ADMITTEDLY, THERE ARE SHORTFALLS OF SUPPORTING STAFF IN MOST OF 3 ITA NO.337, 343, 351 & 406/JODH/2015 THE GOVERNMENT OFFICES. THIS ONLY ADDS TO THE BURDE N OF THE HIGHER AUTHORITIES. FURTHER, IT CANNOT BE SAID THAT EVERYO NE HAS FULL KNOWLEDGE OF INCOME TAX ACT AND PROCEDURES. THIS IS NOT A CASE W HERE THE ASSESSEE HAS NOT FILED THE AIR INFORMATION. IT IS MORE OF A CASE WHERE THERE HAS BEEN A DELAY IN FILING OF THE RELEVANT AIR INFORMATION. IN ANY CASE, THE RETURN HAS BEEN FILED BEFORE THE END OF THE IMMEDIATELY SUCCEE DING ASSESSMENT YEAR. ADMITTEDLY, THE DELAY IN FURNISHING THIS INFORMATIO N ALSO WOULD NOT HAVE CAUSED ANY DELAY IN THE INITIATION OF COMPLETION OF PROCEEDINGS UNDER THE ACT IN RESPECT OF PERSONS IN RESPECT OF WHOM THE AIR IN FORMATION IS PROVIDED. IN THESE CIRCUMSTANCES, WE ARE OF THE VIEW THAT A LIBE RAL APPROACH NEEDS TO BE TAKEN IN THESE CASES AND CONSEQUENTLY THE PENALTY L EVIED U/S 271F STANDS CANCELLED. 5. IN THE RESULT, THE APPEALS OF THE ASSESSEE ARE A LLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 17.03.2016. SD/- SD/- (N. S. SAINI) (GEORGE MATHAN) ACCOUNTANT MEMBER JUDICIAL MEMBER JODHPUR, DATED: 17 TH MARCH, 2016 LAKSHMIKANTA LAKSHMIKANTA LAKSHMIKANTA LAKSHMIKANTA DEKA/ DEKA/ DEKA/ DEKA/- -- - 4 ITA NO.337, 343, 351 & 406/JODH/2015 COPY OF THE ORDER FORWARDED TO: 1 . THE APPELLANT 2. THE RESPONDENT 3. CIT CONCERNED 4. CIT (A) CONCERNED 5. DR, ITAT, JODHPUR 6. GUARD FILE BY ORDER, SR. PRIVATE SECRETARY DATE INITIAL ORIGINAL DICTATION PAD & DRAFT ARE ENCLOSED IN THE FILE 1. DRAFT DICTATED ON 17.03.16 SR.PS 2. DRAFT PLACED BEFORE AUTHOR 17.03.16 SR.PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER 18.03.16 JM/AM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER 18.03. 16 JM/AM 5. APPROVED DRAFT COMES TO THE SR.PS/PS 18.03.16 SR.PS 6. DATE OF PRONOUNCEMENT 17.03.16 SR.PS 7. FILE SENT TO THE BENCH CLERK SR.PS 8. DATE ON WHICH FILE GOES TO THE HEAD CLERK 9. DATE OF DISPATCH OF ORDER